Housing Revenue Account (HRA) statistics: local authority housing income and expenditure 1997-1998 to 2019-2020 (near actuals) and 2020-2021 (budgeted estimates)

This annual publication provides information on trends in the balance of HRA housing income and expenditure; the amount Scottish councils earned from housing and other council stock, how they spent this income and whether there was a surplus or deficit at year end.

Tenant Consultation by Councils about HRAs

46. In the 2019-20 HRA survey councils were asked about the extent and nature of any consultation they had undertaken with tenants in the previous year, for example, in terms of how the HRA budget had been spent or plans for future HRA expenditure. This follows the publication of ‘Guidance on the Operation of the Local Authority Housing Revenue Accounts in Scotland’ (2014) which sets out a framework for the involvement of landlords and tenants regarding HRAs.

47. Twenty-three of the twenty-six councils reported that they had undertaken tenant consultation about the HRA in 2019-20 and three councils did not provide a response to this question. The most frequently reported consultation topic was about rent rise proposals and HRA spending plans. Other topics included:

  • sale of council land parcels
  • council housing stock improvements
  • service delivery
  • housing allocation policies
  • council priorities
  • council budgets
  • value for money
  • affordability

48. Councils reported a variety of methods used to consult tenants about the HRA, the most frequent included tenant surveys (postal, online and telephone), tenant meetings, panels or forums. Other consultation methods included:

  • tenant working groups
  • tenant newsletters
  • tenant magazines
  • public meetings
  • social media

49. Councils were also asked if they had done an Audit of Compliance with the ‘Guidance on the Operation of Local Authority HRAs in Scotland’ In 2019-20 eight councils reported that they had, eleven said no, one gave no response and six said they were planning to do so or did something similar.

50. In 2019-20, fourteen councils reported they had used the HRA Self-Assessment Framework, ten said no and two gave no reply.



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